Old sections 115WH to 148A

The department's navigator lists these 70 old sections of the Income-tax Act, 1961 with the section of the Income-tax Act, 2025 that replaces them. "Checked" means the new section was found in the Act and is about the same subject; "number only" means the section exists but its wording differs, so the match rests on the navigator alone. A schedule row refers to a table in a Schedule of the new Act. Use the finder to look up one section.

Old section	Old heading	Now	Check
115WH	Issue of notice where fringe benefits have escaped assessment.	marked redundant by the navigator (no separate provision)	navigator
115WI	Payment of fringe benefit tax.	marked redundant by the navigator (no separate provision)	navigator
115WJ	Advance tax in respect of fringe benefits.	marked redundant by the navigator (no separate provision)	navigator
115WK	Interest for default in furnishing return of fringe benefits.	marked redundant by the navigator (no separate provision)	navigator
115WKA	Recovery of fringe benefit tax by the employer from the employee.	marked redundant by the navigator (no separate provision)	navigator
115WKB	Deemed payment of tax by employee.	marked redundant by the navigator (no separate provision)	navigator
115WL	Application of other provisions of this Act.	marked redundant by the navigator (no separate provision)	navigator
115WM	Chapter XII-H not to apply after a certain date.	marked redundant by the navigator (no separate provision)	navigator
116	Income-tax Authorities.	section 236	checked
116JE	Application of other provisions of this Act.	section 206	checked
117	Appointment of income-tax authorities.	section 237	checked
118	Control of income-tax authorities.	section 238	checked
119	Instructions to subordinate authorities.	section 239	checked
119A	Charter for Taxpayer.	section 240	checked
120	Jurisdiction of income-tax authorities.	section 241	checked
121	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
121A	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
122	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
123	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
124	Jurisdiction of Assessing Officers.	section 242	checked
125	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
125A	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
126	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
127	Power to transfer cases.	section 243	checked
128	Omitted [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]	omitted (no equivalent: the navigator marks it omitted)	navigator
129	Change of incumbent of an office.	section 244	number only
130	Faceless jurisdiction of income-tax authorities.	section 245	checked
130A	Income-tax Officer competent to perform any function or functions.[Omitted by the Direct Tax Laws (Amendment)	omitted (no equivalent: the navigator marks it omitted)	navigator
131	Power regarding discovery, production of evidence, etc.	section 246	checked
132	Search and seizure. 247, 249, 251	section 132A	not a section
133	Power to call for information.	section 252	checked
133A	Power of survey.	section 253	checked
133B	Power to collect certain information.	section 254	checked
133C	Power to call for information by prescribed income-tax authority.	section 259	checked
134	Power to inspect registers of companies.	section 255	checked
135	Power of Principal Director General or Director General or Principal Director or Director, Principal Chief Com	section 256	checked
135A	Faceless collection of information.	section 260	checked
136	Proceedings before income-tax authorities to be judicial proceedings.	section 257	checked
137	Disclosure of information prohibited.	omitted (no equivalent: the navigator marks it omitted)	navigator
138	80-IAB Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Sp	section 139	checked
138	Disclosure of information respecting assessees.	section 258	checked
139	Return of Income	section 263	checked
139A	Permanent Account Number	section 262	checked
139AA	Quoting of Aadhaar Number	section 262(9)	checked
139B	Scheme for submission of returns through Tax Return Preparers	section 264	checked
139C	Power of Board to dispense with furnishing documents, etc., with return	section 263(2)(a)	checked
139D	Filing of return in electronic form	section 263(2)(a)	checked
140	80-IB Deduction in respect of profits and gains from certain industrial undertakings	section 141	checked
140	Return by whom to be verified	section 265	checked
140A	Self-assessment	section 266	checked
140B	Tax on Updated Returns	section 267	checked
141	Provisional assessment. [Omitted by the Taxation Laws (Amendment) Act, 1970, w.e.f. 1-4-1971.]	omitted (no equivalent: the navigator marks it omitted)	navigator
141A	Provisional assessment for refund. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Sec	omitted (no equivalent: the navigator marks it omitted)	navigator
142	80-IC Special provisions in respect of certain undertakings or enterprises in certain special category States.	omitted (no equivalent: the navigator marks it omitted)	navigator
142	Inquiry before assessment	section 268	checked
142A	Estimation of value of assets by Valuation Officer	section 269	checked
142B	Faceless Inquiry or Valuation	section 532	number only
143	Assessment	section 270	checked
144	Best judgment assessment	section 271	checked
144A	Power of Joint Commissioner to issue directions in certain cases	section 272	checked
144B	Faceless Assessment	section 273	checked
144BA	Reference to Principal Commissioner or Commissioners in certain cases	section 274	checked
144C	Reference to dispute resolution panel	section 275	checked
145	Method of accounting	section 276	checked
145A	Method of accounting in certain cases	section 277	checked
145B	Taxability of certain income	section 278	number only
146	Reopening of assessment at the instance of the assessee. [Omitted by the Direct Tax Laws (Amendment) Act, 1987	omitted (no equivalent: the navigator marks it omitted)	navigator
147	Income escaping assessment	section 279	checked
148	Issue of notice where income has escaped assessment	section 280	checked
148A	Procedure before issuance of notice u/s 148	section 281	checked

Sources

Income Tax Department, "Section Mapping" navigator (old section of the Income-tax Act, 1961 against the section of the Income-tax Act, 2025; 22 pages, "Section number as per latest draft": it was prepared for the 2025 Bill). Saved by hand by the site owner from incometaxindia.gov.in and read on 13 November 2026.
The Income-tax Act, 2025 (Act No. 30 of 2025), Gazette of India Extraordinary, 21 August 2025, 572 pages, from egazette.gov.in, read on 13 November 2026: every new section number below was looked up in it (535 of the 536 sections were located in the text).
CBDT, "FAQs on Interplay and Transition to the Income-tax Act, 2025" (99 pages), saved by hand, read on 13 November 2026; and the Income Tax Department's "Form Mapping Guide" (4 pages), saved by hand, read on 13 November 2026.

Read on 13 November 2026. The Income-tax Act, 2025 came into force on 1 April 2026 (section 1(3)); the 1961 Act continues to apply to tax years before that (section 536 and the CBDT's FAQs). The mapping comes from the department's navigator, which was drawn up for the Bill, and each new number was checked against the enacted Act; rows that could not be checked are marked. This site is independent and not connected with the Income Tax Department; it is a reading aid, not tax advice.